Composition scheme election: deadline extended to file FORM GST CMP-02 and furnish FORM GST ITC-03 for eligible suppliers. Corrigendum extends the deadline for registered persons to opt for the composition levy by filing FORM GST CMP-02 selecting 'Any other supplier eligible for composition levy' and requires such persons to furnish FORM GST ITC-03 in accordance with the governing procedural rule; implementation difficulties are to be reported to the Commissioner.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Composition scheme election: deadline extended to file FORM GST CMP-02 and furnish FORM GST ITC-03 for eligible suppliers.
Corrigendum extends the deadline for registered persons to opt for the composition levy by filing FORM GST CMP-02 selecting "Any other supplier eligible for composition levy" and requires such persons to furnish FORM GST ITC-03 in accordance with the governing procedural rule; implementation difficulties are to be reported to the Commissioner.
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